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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 8 para 21

Sch 8 para 21 Statement of implementation of remuneration policy in the following financial year

(1) The directors’ remuneration report must contain a statement describing how the company intends to implement the approved directors’ remuneration policy in the financial year following the relevant financial year. (2) The statement must include, where applicable, the— (a) performance measures and relative weightings for each; and (b) performance targets determined for the performance measures and how awards will be calculated. (3) Where this is not the first year of the approved remuneration policy, the statement should detail any significant changes in the way that the remuneration policy will be implemented in the next financial year compared to how it was implemented in the relevant financial year ... . (4) This statement need not include information that is elsewhere in the report, including any disclosed in the directors’ remuneration policy.

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